Vessels, materials, tools, fuels, and machinery, and replacement parts which are consumed and used directly and exclusively in commercial fishing are exempt from sales tax.
Origin: M.G.L. c. 64H, § 6(r), (s) and (o)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2019
FY2020
FY2021
FY2022
FY2023
Sales Tax
Exempt Component of a Product or Consumed in Production
3.309
Exemption for Vessels, Materials, Tools, Fuels, and Machinery Used in Commercial Fishing
Vessels, materials, tools, fuels, and machinery, and replacement parts which are consumed and used directly and exclusively in commercial fishing are exempt from sales tax.
<a href="https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter64h/Section6" target="_blank">M.G.L. c. 64H, § 6(r), (s) and (o)</a>
13.2
13.8
14.4
15.0
15.6
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